Global E-Business Law & Taxation

Global E-Business Law & Taxation

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As electronic commerce has taken off around the world, countries have struggled to participate in the boom without sacrificing key tax revenue. In recent years, there has been a worldwide explosion in the regulation of e-business, particularly in the area of taxation. Global E-Business Law and Taxation offers expert insight and guidance for practitioners who are involved in e-business transactions. The contributors of this publication, local tax practitioners with in-depth knowledge of their respective jurisdictions, share expert commentary and analysis with the reader. Global E-Business Law and Taxation compares and contracts e-business tax laws and regulations in North America; Europe, the Middle East and Africa; Latin America; Asia; Australia; and select offshore jurisdictions. Each of the regional sections includes an analysis of e-business taxation developments in major countries within the more

Product details

  • Hardback | 560 pages
  • 177.8 x 254 x 33.02mm | 1,065.94g
  • Oxford University Press Inc
  • New York, United States
  • English
  • 0195367219
  • 9780195367218

About Ana Penn

Editor-in-Chief Ana D. Penn is the founder and CEO of IBLS. IBLS, a global online publisher, was created to empower professionals to design successful business strategies in the online economy. As part of a multi-content strategy plan, IBLS has partnered with top-tier global law firms and created a strategic knowledge database. In addition, IBLS has fostered professional partnerships with many international businesses and government organizations and institutions, such as the Federal Trade Commission in the US, and the EU Information Society. Ms. Penn is also the founder and Director of E-Commerce University and the Creator and Executive Director of the Global E-Commerce Council (GECC). Ms. Penn holds an LL.M. in International Banking and Finance Law from Boston University School of Law; an LL.M. in Taxation from Golden Gate University School of Law; and a J.D. from Western State University College of Law. She also studied European Community law at Cambridge University, Gonville and Caius College. Senior Editor Martha L. Arias, Director of IBLS, is an attorney practicing e-commerce/internet and immigration law in Miami, Florida. Mrs. Arias holds a JD; an LL.M.; and a LL.B. (Abogado) degree. Ms. Arias posseses in depth knowledge of e-commerce and Internet law legislation. She has participated as speaker in conferences on e-commerce law and has published more than 800 articles on e-commerce-related issues in the IBLS database. Her articles have been quoted by popular Internet outlets, including and E-commerce Times News. Ms. Arias prepares IBLS' e-books (available at and is currently an online e-commerce law professor for more

Table of contents

Introduction ; AFRICA ; Nigeria: The Challenge of E-Commerce to Tax Laws and Administration in Nigeria ; South Africa: The Basis for Imposing Corporate Income Tax in South Africa's E-commerce Environment ; ASIA ; China: Taxation of E-commerce in China ; India: India E-Commerce Taxation ; Japan: E-Commerce and Taxation in Japan ; Singapore: E-Commerce Taxation in Singapore ; AUSTRALIA ; Taxation and E-Commerce in Australia ; EUROPE ; France: Invoicing and e-commerce: What are the tax constraints? Is electronic invoicing the best solution? ; Germany: Implications of German Tax Law on E-commerce Activities ; Greece: Electronic Transactions and the Boundaries of National Tax Legislation ; Hungary: Trends in Hungarian E-Commerce Taxation and Administration ; Italy: Taxation of Products (Including Digital Products) and Services in the Digital Environment ; Netherlands: Nexus for purposes of imposing corporate income tax ; Spain: Permanent Establishment and Electronic Commerce ; United Kingdom: E-commerce / Taxation cases of goods, digital products and services ; Ukraine: E-commerce Taxation in Ukraine ; LATIN AMERICA ; Argentina: E-Commerce Taxation in Argentina ; Brazil: E-Commerce Taxation in Brazil ; Colombia: VAT on Online Content ; MIDDLE EAST ; Israel: Direct Taxation of E-commerce Transactions in Israel ; Turkey: Development of E-Commerce Legislation and Taxation of Revenues From Online Content in Turkey ; NORTH AMERICA ; Canada: E-Commerce: Canadian Considerations of Residency, Carrying on Business in Canada, Permanent Establishment and the General Anti-Avoidance Rule ; Mexico: Electronic Commerce and the Concept of Permanent Establishment ; United States: Sales and Use Taxation of Telecommunications Services Including Voice Over the Internet Protocol ; United States: E-Commerce Tax Administration and Compliance ; United States: The Allocation and Sourcing of Service Income in E-Commerce For State Income Tax Purposes ; United States: Tax Effects of Internet Telecommunications Services ; United States: Sales Taxes in the Digital Environment ; United States: State Income and Franchise Taxes in the Digital Environment ; OFFSHORE CENTERS ; Cyprus: E-commerce taxation in Cyprus ; Netherlands Antilles: Possibilities for E-Commerce Activities ; St. Kitts & Nevis: E-commerce Taxation in Saint Kitts & Nevisshow more

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